4元素顧問有限公司 — Hong Kong Body Corporate
| ENTITY NAME | 4 Elements Consulting Limited |
| CHINESE NAME | 4元素顧問有限公司 |
| LEGAL STATUS | Body Corporate |
| NATURE OF BUSINESS | Engineering, Publishing Services & Trading |
| REGISTERED ADDRESS | RM C 20/F Glamour Court, Hillgrove Village 1 Discovery Bay Road, Discovery Bay, HK |
| CERTIFICATE NO. | 36480303-000-02-26-2 |
| COMMENCEMENT | 22 February 2026 |
| EXPIRY | 21 February 2027 |
| ANNUAL FEE | HK$2,200 (Registration Fee $2,200 + Levy $0) |
| PAYMENT DUE | 25 March 2026 |
| COMMISSIONER | Chan Sze-Wai, Benjamin (signed 14/01/2026) |
The BR explicitly includes “Publishing Services” alongside Engineering and Trading. This means 4ECL is already legally authorised to conduct book publishing, ebook sales, print-on-demand distribution, and all digital product sales in Hong Kong without requiring any additional licensing or registration amendments.
Combined with “Engineering” and “Trading,” the registration covers the full scope of iAAi’s commercial activities: consulting, platform operation, book sales, merchandise, IP licensing, and data intelligence services.
Territorial Principle: HK taxes only profits sourced within Hong Kong. International online sales where the customer is overseas and the transaction is concluded via a website hosted outside HK may not be subject to HK profits tax. This is a significant structural advantage for a globally-distributed digital product.